6104.63.20 and Section 338 Canada: Rates, Scope, and Stacking

Key Points

• HTS 6104.63.20 ("Other," chapter 61 knitted or crocheted women's suits and similar garments) carries a base MFN (Column 1) duty rate of 28.2%.
• Canada-origin entries of goods classified under 6104.63.20 filed on or after 2026-08-19 are subject to the Section 338 tariff overlay, reported under Chapter 99 codes 9903.03.12 through 9903.03.16 alongside the base chapter code.
• A wide range of free-trade-agreement partners pay 0% duty under the Special rate column, including AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, and SG, but Canada is not on that list.
• Column 2 (non-MFN) countries face a 72% rate on this code, well above the MFN rate.
• All rates and program details below reflect facts as of August 10, 2026; confirm the current schedule at hts.usitc.gov before filing.

On this page

1. What HTS 6104.63.20 covers
2. Base MFN rate and Column 2 rate
3. Special (FTA) rates and who qualifies
4. Section 338 Canada overlay: what it is and when it applies
5. How the duties stack on a live entry
6. What importers should do
7. Key references

HTS 6104.63.20 is a Chapter 61 classification for knitted or crocheted women's suits and similar garments described as "Other" under heading 6104. The base MFN duty rate is 28.2%. Canada-origin shipments entered on or after 2026-08-19 carry an additional Section 338 tariff overlay declared under Chapter 99 codes 9903.03.12 through 9903.03.16. The links in this article go to the primary documents: the official tariff schedule, Federal Register notices, White House proclamations, and CBP guidance pages themselves. Read the source.

What HTS 6104.63.20 covers

Heading 6104 covers women's suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts that are knitted or crocheted. Subheading 6104.63 narrows the scope to garments of synthetic fibers, and the 8-digit breakout 6104.63.20 captures the residual "Other" category within that subheading.

Because this is a Chapter 1-97 classification, it is the code that drives the base duty rate and any applicable FTA treatment. When a Chapter 99 overlay applies, such as Section 338, the Chapter 99 code rides on a separate line of the entry summary alongside the 6104.63.20 line. Confirm the exact product scope by reviewing the current schedule at hts.usitc.gov.

Base MFN rate and Column 2 rate

Column 1 (MFN) rate: 28.2%

The General (Column 1) rate for 6104.63.20 is 28.2% ad valorem, as of August 10, 2026. This rate applies to goods originating in any country that holds normal trade relations (MFN) status with the United States and that do not qualify for a preferential FTA rate. The 28.2% is assessed on the customs value of the imported goods, which in most transactions is the transaction value. For a practical overview of how that value is determined, see our article on Customs Transaction Value: The Default Valuation Method Explained.

Column 2 rate: 72%

For countries not entitled to MFN treatment, the Column 2 rate is 72% ad valorem. This rate is rarely encountered in practice but should be confirmed for any origin that does not hold normal trade relations status with the United States.

Special (FTA) rates and who qualifies

The Special rate column for 6104.63.20 provides a free (0%) duty rate for goods originating in the following countries or trade agreement beneficiaries, as shown in the HTSUS schedule as of August 10, 2026:

• Australia (AU)
• Bahrain (BH)
• Chile (CL)
• Colombia (CO)
• Israel (IL)
• Jordan (JO)
• Korea (KR)
• Morocco (MA)
• Oman (OM)
• Panama (PA)
• Peru (PE)
• Singapore (SG)
• P, PA, S (additional designations as listed in the schedule)

Canada is not on this list. Canadian-origin goods do not receive the 0% Special rate for this subheading. Instead, they are subject to the MFN rate of 28.2% plus, for entries on or after 2026-08-19, the Section 338 overlay described below.

To claim a Special rate, the importer must have a valid certificate or other proof of origin, the goods must meet the applicable rules of origin, and the correct claim must appear on the entry summary. If the facts of a specific transaction are unclear, confirm with your broker before filing.

Section 338 Canada overlay: what it is and when it applies

What Section 338 is

Section 338 is a tariff action targeting Canada-origin goods. It is implemented through Chapter 99 of the HTSUS. The operative Chapter 99 codes for Section 338 are 9903.03.12 through 9903.03.16. These codes are distinct from the now-defunct Section 122 block (9903.03.01 through 9903.03.11), which is no longer in effect. Do not confuse the two ranges on entry preparation.

Effective date and scope

The Section 338 overlay applies to entries of Canada-origin goods classified under 6104.63.20 that are filed on or after 2026-08-19. Shipments entered before that date are not subject to the overlay under this program. Confirm the applicable rate for the Section 338 Chapter 99 codes by checking the current HTSUS at hts.usitc.gov, as the facts block is silent on the specific ad valorem increment imposed by 9903.03.12 through 9903.03.16 for this commodity.

For context on how Section 338 applies across other product categories, see our articles on 6104.43.20 and Section 338 Canada and 6110.20.20 and Section 338 Canada.

How the duties stack on a live entry

When a Canada-origin shipment of goods classified under 6104.63.20 enters the United States on or after 2026-08-19, the entry summary will carry two tariff lines:

• Line 1: 6104.63.20 at 28.2% (the base MFN rate, Column 1 General)
• Line 2: The applicable Section 338 Chapter 99 code (9903.03.12 through 9903.03.16) at the Section 338 overlay rate

Both lines are assessed on the same customs value. The total duty burden is the sum of both rates. This stacking structure is standard for Chapter 99 overlays: the Chapter 1-97 line drives classification and the base rate, while the Chapter 99 line adds the overlay. CBP will reject entries that omit a required Chapter 99 code, so coordinate with your broker to ensure both lines appear correctly on the entry summary.

For goods originating in FTA countries listed above, the base duty collapses to 0%, but those countries are not subject to Section 338, so the Chapter 99 line would not apply. Canada-origin goods receive no FTA relief under this subheading and are subject to both layers.

Use our duty calculator to model the combined duty bill for a specific shipment value. For an overview of other 2026 tariff code changes, see our 2026 tariff code overview.

What importers should do

• Verify origin documentation before filing. For Canada-origin shipments entering on or after 2026-08-19, confirm that a valid certificate of origin is on hand and that the goods in fact originate in Canada before applying or omitting the Section 338 Chapter 99 code.
• Include both tariff lines on the entry summary. Work with your customs broker to ensure 6104.63.20 appears at 28.2% and the correct Section 338 Chapter 99 code (9903.03.12 through 9903.03.16) appears on a separate line. Review broker instructions in light of your reasonable care obligations, covered in our article on Customs Broker Oversight as an Importer Duty.
• Check the current HTSUS for the Section 338 overlay rate. The facts block does not state the specific ad valorem increment for 9903.03.12 through 9903.03.16 on this commodity. Confirm the exact overlay rate at hts.usitc.gov before computing your landed cost.
• Audit prior entries if the program's effective date is close to recent shipments. If any entries were filed around 2026-08-19, verify that the Chapter 99 treatment was applied correctly. Our article on building a monthly post-entry audit program outlines a practical self-review process.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov): Official schedule including 6104.63.20 rates and Chapter 99 Section 338 codes 9903.03.12 through 9903.03.16.
• U.S. Customs and Border Protection (cbp.gov): CBP guidance, CSMS messages, and entry filing instructions for Chapter 99 overlay codes.
• Federal Register (federalregister.gov): Notices and rules implementing Section 338 tariff actions against Canada-origin goods.
• White House (whitehouse.gov): Presidential proclamations and executive orders establishing Section 338 authority.
• 6104.43.20 and Section 338 Canada: Rates, Scope, and Stacking: Related coverage for a closely related garment subheading under the same program.
• Post Entry Audit Program: Build a Monthly Self-Review That Catches Errors: Practical guidance on reviewing entries for Chapter 99 overlay compliance.